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of <h1>Bihar Amends GST Notification: New Entry for Betting and Gaming, Removes Previous Entries 228 and 229.</h1> The Governor of Bihar, on the recommendation of the Council, has amended Notification No. 1/2017-State Tax (Rate) under the Bihar Goods and Services Tax Act, 2017. Effective from October 1, 2023, the amendment introduces a new entry, 227A, in Schedule IV, specifying actionable claims related to betting, casinos, gambling, horse racing, lottery, and online money gaming. Additionally, entries 228 and 229 are removed. The notification clarifies that terms not defined within it but defined in relevant GST Acts will carry the same meanings as in those Acts.
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